The following information pertains to Diane Company. Assume that all balance sheet amounts represent both average and ending balance figures and that all sales were on credit.

$$ Assets $$

Cash and short$-$term investments

$$30,000$

Accounts receivable $($net$)$

$20,000$

Inventory

$15,000$

Property, plant, and equipment

$185,000$

Total assets

$$250,000$

$$Liabilities and Stockholders$$ Equity $$

Current liabilities

$$45,000$

Long$-$term liabilities

$70,000$

Common stock

$80,000$

Retained earnings

$55,000$

Total liabilities and stockholders$$ equity

$$250,000$

$$ Income Statement $$

Sales

$$85,000$

Cost of goods sold

$(45,000)$

Gross profit

$$40,000$

Operating expenses

$(15,000)$

Interest expense

$(5,000)$

Net income

$$20,000$

Number of shares of common stock outstanding

$$

$6,000$

Market price per share of common stock

$$

$$20$

Total dividends paid

$$

$$9,000$

Cash provided by operations

$$

$$30,000$

What is the return on total assets for Diane Company?